https://www.taxtmi.com/caselaws?id=294803 The Authority ruled that the supply of goods and services to students of a Government Industrial Training Institute, including specific food items, falls under the exemption for catering services to educational institutions up to the higher secondary level. Consequently, the supply is exempt from GST. Registration for GST is not required when the supplied goods and services are exempt from tax. Tax Deducted at Source (TDS) is not applicable when the supply is exempt from GST. In case TDS is deducted and paid, the applicant can claim a refund of any excess balance in the Electronic Cash Ledger. en-us Mon, 23 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294803 The Authority ruled that the supply of goods and services to students of a Government Industrial Training Institute, including specific food items, falls under the exemption for catering services to educational institutions up to the higher secondary level. Consequently, the supply is exempt from GST. Registration for GST is not required when the supplied goods and services are exempt from tax. Tax Deducted at Source (TDS) is not applicable when the supply is exempt from GST. In case TDS is deducted and paid, the applicant can claim a refund of any excess balance in the Electronic Cash Ledger. Case-Laws GST Mon, 23 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294803